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    <title>TDS on works contract</title>
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    <description>Non deduction of tax at source by a contractee under TDS rules for works contracts creates a statutory compliance lapse, exposing the contractee to liability to pay the deducted tax amount with interest and penalty even if the contractor collected and remitted the underlying tax; contributors noted analogous positions in other tax regimes and indicated that relief is typically sought at tribunal level though lower authorities may enforce sanctions.</description>
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      <description>Non deduction of tax at source by a contractee under TDS rules for works contracts creates a statutory compliance lapse, exposing the contractee to liability to pay the deducted tax amount with interest and penalty even if the contractor collected and remitted the underlying tax; contributors noted analogous positions in other tax regimes and indicated that relief is typically sought at tribunal level though lower authorities may enforce sanctions.</description>
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